The services are paid for at fixed prices. The Savoie Department was one of the 25 experimental authorities for the certification of accounts, under Article 110 of the Law of 7 August 2015 on the new territorial organisation of the Republic (NOTRé): experimentation with "arrangements designed to ensure the regularity, sincerity and fidelity of the accounts of local authorities and their groupings", this experimentation being intended to establish the prerequisites and necessary for the certification of local public sector accounts, whether it concerns the nature of the financial statements, the applicable accounting standards, the deployment of internal accounting and financial control or the information systems used. In this context, the Court of Auditors has carried out since 2017 a global diagnosis of entry and then targeted audits dealing with the reliability of the accounts of the department of Savoie. Candidates who would like to consult either the Global Input Diagnosis or the Targeted Audits will be able to request the transmission of these documents on the AWS platform according to the following process: Identify the case on the platform. Click on the "Correspond to Buyer" icon and then click on "Ask a question" to make the request for access to documents. To complete this step, it is imperative to identify yourself on the AWS platform. In return, the representative of the contracting authority sends the documents to the candidate who made the request, via an individualised message. Once the documents have been received, the candidate undertakes to respect strict confidentiality of the documents, the information contained within them being the property of the Department, they may under no circumstances be copied/reproduced, duplicated and/or disseminated in any way whatsoever, in whole or in part, for an unlimited period of time. The community accounts for 2021, 2022 and 2023 were then certified blank. The External Auditor’s reports for the years 2022 and 2023 are attached. Applicants who would also like to consult the interim phase reports on the 2022 and 2023 internal control framework will be able to request the transmission of these documents on the AWS platform through the following process: Identify the case on the platform. Click on the "Correspond to Buyer" icon and then click on "Ask a question" to make the request for access to documents. To complete this step, it is imperative to identify yourself on the AWS platform. In return, the representative of the contracting authority sends the documents to the candidate who made the request, via an individualised message. Once the documents have been received, the candidate undertakes to respect strict confidentiality of the documents, the information contained within them being the property of the Department, they may under no circumstances be copied/reproduced, duplicated and/or disseminated in any way whatsoever, in whole or in part, for an unlimited period of time. Pending a possible decision at national level on whether or not certification of the accounts of local and regional authorities is mandatory, the Savoie Departmental Council has chosen to: In addition, Ordinance No. 2022-408 of 23 March 2022 changed the financial responsibility of public managers, with the introduction of a unified judicial regime (authorising officers or accountants) since 1 January 2023. This new responsibility for public managers raises several issues for the Department: The challenge of appropriation by the agents involved in the accounting chain of this new concept, understanding that internal control is a tool allowing both to make the management of devices by the community more reliable and secure, but also to secure the agents themselves in their professional practice. - Management challenge by promoting the management of accounting activities, with controls based on the most worrying points (identified by risk mapping) replacing systematic control activities - Attractiveness of positions in the accounting chain with increased responsibilities. This new responsibility of public managers therefore requires the Department to: - Safeguarding the risks of the authorising officer and his departments being held liable - Securing financial and accounting practices by supporting and disseminating good practices - Achieving and/or maintaining a level of quality comparable to that sought when the accounts were certified - Aiming to standardise accounting practices and internal control The Savoie Departmental Council wishes to improve its internal accounting and financial control system on a permanent basis, with three main objectives: 1. Achieve a level of internal control quality similar to that required for account certification 2. Have an internal accounting and financial control system that protects against the risk of liability of the authorising officer and his services and secures financial and accounting practices by supporting and disseminating good practices 3. Seek to standardize accounting practices and internal control at the Departmental level but also with the Departmental Payroll
Text automatically translated in your browsing language
